Search results for "ACCOUNTING"

Governance forms drivers in bio-pharmaceutial inter-firm relationships

2012

Networking benefits are acknowledged by many studies in the industrial organization and strategic management fields; transaction cost theory agency and property right theory provide the economic foundations to the market-hierarchy dilemma; while Resource based-view (RBV), relational and evolutionary theories provide the strategic foundation of the inter-firm relationships. All this theoretical strands investigate reasons that push firms to formalize their relationship in different governance structures. The bio-pharmaceutical industry has the characteristics to offer to the potential partners both exploitation or exploration alliances benefits. In particular some elements play a “pivot” rol…

The effect of buyer specific-monitoring procedures on buyer control in dynamic supply chain links

2015

Based on transaction cost analysis (TCA), resource dependency theory (RDT), and supply chain management literature, this study explores the effect of buyer-specific monitoring procedures on buyer control in industrial buyer-seller transactions, particularly in relation to how environmental uncertainty affects the buying firm's ability to exercise control over the supplier firm. The research design is based on primary data from a survey of 168 industrial buyer-seller relationships which map a broad set of dimensions of the economic transactions and structures in these business-to-business relationships. The empirical findings provide support for the hypotheses, and demonstrate that the effec…

What drives the disintegration of the loan origination value chain in the banking business

2015

Purpose - The purpose of this paper is to analyze the vertical disintegration of the bank loan origination value chain. This paper conducts a study on the credit information market from the perspective of the bank's decision to vertically disintegrate the loan origination value chain. The main aim is to identify the relevant drivers of the decision to vertically disintegrate the credit assessment phase in the lending business.Design/methodology/approach - Transaction cost economics and information asymmetry are the typical perspectives of analysis of the vertical scope of business value chains.Findings - This paper argues that in order to capture the drivers underlying the dynamic evolution…

Formal Contractual Agreements: A Transaction Cost Study of Tanzania Firms

2011

This is exploratory study that aims at examining formal contractual agreements for firms in Tanzania using Transaction cost theoretical approach. Transaction cost studies have rarely being done on firms in Africa and Tanzania in particular. Sampling frame used is from Tanzania revenue authority records for registered business 2008-2010. The study is centered on business - to business buyer -seller relations. Primary data were collected from buying side of this business relationship. Random sample of n =150 buyers were contacted through telephone calls and questionnaire were delivered personally. The response rate was about 65%. The findings suggest Transaction cost theoretical framework to …

The Diccionario Inglés-Español de Contabilidad: Traducción and the Diccionario Inglés-Español de Contabilidad: Traducción de Frases y Expresiones: Tw…

2014

This paper focuses on the role dictionaries play in a translation situation. This role is analysed in terms of the tenets of the Function Theory of Lexicography, which proposes that users do not have needs in general but punctual needs in specific situations. For example, translators of accounting texts need insertable equivalents whose meanings and language behaviour are clearly described. Furthermore, translators also need contextual data on domain-specific consensual usage. The construction of the Accounting Dictionaries and Diccionarios de Contabilidad reveals that the Function Theory offers theoretical and practical solutions for constructing dictionaries that target user needs in a pr…

Practitioner views of goodwill accounting under US GAAP

2020

PurposeAccounting standards for goodwill may intensify the agency conflict. Since auditors evaluate intangible asset valuations, this study examines to what extent being an auditor (including Big 4 auditors) and being female as indicators of professional skepticism and conservatism predict accounting professionals' critical views of goodwill accounting under US GAAP.Design/methodology/approachStatistical analyses of a survey of accounting professionals in the Pacific Northwest region of the United States.FindingsThe respondents' views are dispersed from trust in GAAP to views reflecting management opportunism in goodwill accounting. While being an auditor (including Big 4 auditors) does not…

Temporary Employment in the Nordic Countries: A `Trap' or a `Bridge'?

1993

Simultaneous Vehicle and Crew Routing and Scheduling for Partial- and Full-Load Long-Distance Road Transport

2013

AbstractThis paper studies a simultaneous vehicle and crew routing and scheduling problem arising in long-distance road transport in Europe: Pickup-and-delivery requests have to be fulfilled over a multi-period planning horizon by a heterogeneous fleet of trucks and drivers. Typically, in the vehicle routing literature, a fixed assignment of a driver to a truck is assumed. In our approach, we abandon this assumption and allow truck/driver changes at geographically dispersed relay stations. This offers greater planning flexibility and allows a better utilization of trucks, but also creates intricate interdependencies between trucks and drivers and requires the synchronization of their routes…

Resistance to change: a literature review and empirical study

2003

This paper examines organizational change, focusing on the distinction of changes according to their scope and presenting a typology of evolutionary and strategic changes. It also offers an in‐depth study of resistance to change. Through empirical research, the paper analyzes the importance of the sources of resistance to change defined theoretically, and considers both types of changes. The article shows which sources of resistance differ most, according to the scope of change, offering hints about where organizations should pay special attention when initiating a change process.

Between politics and business: Boardroom decision making in state‐owned Indonesian enterprises

2019

Research Question/Issue. A significant part of the world's economy is controlled by state‐owned enterprises, and there is a lack of research on how the interplay between politics and business plays out in the boardroom. We address this issue by analyzing boardrooms' decision outcomes as they relate to the role of boardroom power distribution, members' motivation, and decision‐making approach. Research Findings/Insights. On the basis of information from a sample of 22 state‐owned Indonesian enterprises, we found that a decision outcome in a boardroom is influenced by three factors: the motivation and decision‐making approach of individual board members and the distribution of power in the bo…